摘要
随着科学技术的进步和知识经济的兴起,科学地确认、计量和报告企业的人力资源,确立劳动者在企业中的地位,从而促使企业有效利用并合理开发人力资源具有十分重要的意义。从人力资源会计的概念、确认、计量、核算、报告等5个方面就人力资源会计所涉及的有关问题进行了分析和探讨。
Along with the progress of the science and technology and the rising of the knowledge economy, it has very important significance to scientifically affirm, measure and report the human resource of the enterprise, establish the position of the workers in the enterprise and promote the effective use and rational development of the human resource of the enterprise. This paper analyzes on and probes into the problems relevant to the human resource accounting from aspects of the conception, confirmation, measurement, calculation, and report, etc. of the human resource accounting.
出处
《科技情报开发与经济》
2004年第8期133-135,共3页
Sci-Tech Information Development & Economy
关键词
人力资源会计
会计计量
会计核算
人力资源管理
human resource accounting
accounting measurement
accounting calculation
management of human resource
